This report suggests concrete steps Brazil’s Federal Court of Accounts can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government.

Brazil’s supreme audit institution (SAI), the Tribunal de Contas da União (TCU), has a distinctive mandate to shape the underpinnings of good governance. TCU is responsible for examining public accounts to hold officials accountable, and its...

Supreme audit institutions (SAIs) have a unique mandate in government for ensuring that policies are well-informed, coherent and forward-looking. In the last decades, many SAIs have embraced a role that goes beyond traditional oversight and holding...

Supreme audit institutions (SAIs) face a demanding auditing environment, where governance challenges persist and consistently present new risks. In this context, SAIs must remain flexible and responsive to changes and emerging risks in their own...

Government-wide policy coherence is the quality of having unified and consistent public policies and programmes. It requires an overarching view of the functioning of government, and often falls under the remit of central institutions. Supreme Audit...

Guided by OECD’s Recommendation of the Council on Budgetary Governance, this chapter promotes action that Brazil’s supreme audit institution, the Tribunal de Contas da União (TCU), can take to encourage more sustainable and strategic budgeting over...

This chapter explores select challenges the Brazilian government faces related to internal control and risk management, considering the role of numerous actors, and emphasising the contributions of Brazil’s supreme audit institution, the Tribunal de...

Supreme Audit Institutions play a unique role in supporting monitoring and evaluation across government as third-party evaluators of government institutions, processes, policies, programmes as well as by evaluating evaluators within the Executive...

Administrative burden The Index for Public Integrity considers administrative burden a measures of the extent of domestic bureaucratic regulations. The component is constructed based on the average numbers of procedures and time it takes to start a...

This table includes data for Brazil on economy, education, energy, environment, foreign aid, health, information and communication, labour, migration, R&D, trade and society. The table is part of the key tables collection on country statistical profiles.